The basic formula of resetting cost method is: evaluation value = reset cost -physical depreciation -functional depreciation -economic depreciation evaluation value = reset full price × new rate n new rate n The ratio of the derogatory depreciation and resetting costs of equipment is called a physical depreciation rate, the ratio of functional depreciation, economic depreciation and resetting costs is called functional depreciation rate and economic depreciation rate. The sum of the physical depreciation rate, functional depreciation rate and economic depreciation rate is called the total depreciation rate or comprehensive depreciation rate. Therefore, there is Evaluation value = reset cost × (1-comprehensive depreciation rate) (1-2) The assessment is usually referred to as a new rate (1-comprehensive depreciation rate). Therefore, the above formula can be written into The evaluation value = reset cost × new rate (1-3) ① physical depreciation. The physical depreciation of the device refers to the depreciation caused by the use of wear and natural forces during the storage or use of assets due to the use of wear and natural forces. The estimation of physical depreciation is generally used by engineering and technical personnel with professional knowledge and rich experience to conduct technical appraisal of the main parts of the equipment and comprehensively analyze its use, maintenance, repair, and transformation. Compared with the new state, considering the impact of the function and use efficiency of the equipment and the efficiency of the equipment, the new rate of the device is considered to estimate the physical depreciation. Calculating formula The degradation of equipment physical devaluation = resetting cost × (1-new rate) (1-4) or mid-residual value-refers to the evaluation assets recovered when cleaning and scrapped Net cash amount; is expected to use the life expectancy of economic and material life, that is, the effective service life of the equipment. ② functional depreciation. Due to intangible loss, the loss of value is called functional depreciation. When estimating the functional depreciation, the cost and benefit of the functional depreciation of the functional depreciation are mainly determined according to the function of the equipment's utility, production capacity and work consumption, material consumption, and energy consumption level. At the same time, we must pay attention to technical progress factors, pay attention to the impact of alternative equipment, alternative technology, alternative products, and the current status of the industry's technical equipment level and asset update. A estimated steps for functional depreciation. i. The annual operating costs of the evaluation equipment are the same as the annual operating cost of new equipment with the same functions but better performance. ii. Calculate the difference in operating costs of the equipment to determine the net excess operating cost. The cost of net excess operation is the balance after the income tax of excess operating costs. iii. It is estimated that the remaining life of the appraisal device. iv. At the appropriate discount rate, the annual excess operating cost of the equipment will be evaluated in the remaining life. The sum of these discount values is to be evaluated by the functional loss (depreciation) of the evaluation equipment. Its calculation formula is The functionality depreciation of the appraisal equipment = σ (the assessment of the annual net excess operating cost of the equipment × folding coefficient) ③ economic depreciation. The devaluation of equipment caused by changes in external environment is called economic depreciation. When calculating the economic depreciation, it is mainly based on the lack of construction or stopping production according to the difficulty of product sales, forming the idle of assets, and not worth the realization of factors to determine its depreciation. The appraisers analyzed and determined based on the specific situation. There are other factors such as increasing competition, inflation, changes in raw material supply, increased interest rates, and impact of national economic policies. When the device is basically normal, the economic depreciation is generally not calculated. Depending on the formula (1-3), here is the main discussion of how to determine the cost of resetting and a new rate.
The basic formula of resetting cost method is:
evaluation value = reset cost -physical depreciation -functional depreciation -economic depreciation
evaluation value = reset full price × new rate n new rate n The ratio of the derogatory depreciation and resetting costs of equipment is called a physical depreciation rate, the ratio of functional depreciation, economic depreciation and resetting costs is called functional depreciation rate and economic depreciation rate. The sum of the physical depreciation rate, functional depreciation rate and economic depreciation rate is called the total depreciation rate or comprehensive depreciation rate. Therefore, there is
Evaluation value = reset cost × (1-comprehensive depreciation rate) (1-2)
The assessment is usually referred to as a new rate (1-comprehensive depreciation rate). Therefore, the above formula can be written into
The evaluation value = reset cost × new rate (1-3)
① physical depreciation. The physical depreciation of the device refers to the depreciation caused by the use of wear and natural forces during the storage or use of assets due to the use of wear and natural forces. The estimation of physical depreciation is generally used by engineering and technical personnel with professional knowledge and rich experience to conduct technical appraisal of the main parts of the equipment and comprehensively analyze its use, maintenance, repair, and transformation. Compared with the new state, considering the impact of the function and use efficiency of the equipment and the efficiency of the equipment, the new rate of the device is considered to estimate the physical depreciation. Calculating formula
The degradation of equipment physical devaluation = resetting cost × (1-new rate) (1-4)
or
mid-residual value-refers to the evaluation assets recovered when cleaning and scrapped Net cash amount;
is expected to use the life expectancy of economic and material life, that is, the effective service life of the equipment.
② functional depreciation. Due to intangible loss, the loss of value is called functional depreciation. When estimating the functional depreciation, the cost and benefit of the functional depreciation of the functional depreciation are mainly determined according to the function of the equipment's utility, production capacity and work consumption, material consumption, and energy consumption level. At the same time, we must pay attention to technical progress factors, pay attention to the impact of alternative equipment, alternative technology, alternative products, and the current status of the industry's technical equipment level and asset update.
A estimated steps for functional depreciation.
i. The annual operating costs of the evaluation equipment are the same as the annual operating cost of new equipment with the same functions but better performance.
ii. Calculate the difference in operating costs of the equipment to determine the net excess operating cost. The cost of net excess operation is the balance after the income tax of excess operating costs.
iii. It is estimated that the remaining life of the appraisal device.
iv. At the appropriate discount rate, the annual excess operating cost of the equipment will be evaluated in the remaining life. The sum of these discount values is to be evaluated by the functional loss (depreciation) of the evaluation equipment. Its calculation formula is
The functionality depreciation of the appraisal equipment = σ (the assessment of the annual net excess operating cost of the equipment × folding coefficient)
③ economic depreciation. The devaluation of equipment caused by changes in external environment is called economic depreciation. When calculating the economic depreciation, it is mainly based on the lack of construction or stopping production according to the difficulty of product sales, forming the idle of assets, and not worth the realization of factors to determine its depreciation. The appraisers analyzed and determined based on the specific situation. There are other factors such as increasing competition, inflation, changes in raw material supply, increased interest rates, and impact of national economic policies. When the device is basically normal, the economic depreciation is generally not calculated.
Depending on the formula (1-3), here is the main discussion of how to determine the cost of resetting and a new rate.